Evaluation
Kiambu County Assembly is moving to discard the county’s 2016 valuation roll, with local representatives now considering public feedback.
Valuation Roll is a record of all the properties in an area including their value for tax purposes and forms the basis for how much tax people pay on their properties, as well as how much local government collects in revenue to provide services.
Majority Party Leader Godfrey Mucheke confirmed that the assembly’s Lands and Planning Committee is evaluating submissions from residents and stakeholders on the Kiambu County Valuation and Rating Act 2016, which dictates land rates.
Mucheke emphasised the assembly’s commitment to reflecting the will of the people. “The Act was passed in 2016, but after listening to public concerns, we will ensure the new document aligns with the people’s wishes and is legally sound. We are determined to correct past mistakes,” he stated.
Governor Kimani Wamatangi, who urged a review of the Act four months ago, aims to amend the law to eliminate contentious charges and lower existing rates. “The 2016 law followed the national Valuation for Rating Act 2015. However, we decided to overhaul it. The assembly has collected public opinions and recommends removing controversial charges and reducing others,” Wamatangi explained.
The County Government has proposed reducing land rates from 0.25 percent to 0.15 percent and exempting non-commercial freehold properties under five acres used for domestic purposes from taxation.
The national Valuation for Rating Act 2015, applicable in all counties, mandates land rates for freehold title deed owners. Passed by Parliament, it defines a ratable owner as the holder of a registered freehold or life tenant, excluding leaseholders. Kiambu’s current valuation was enacted in 2016 during former Governor William Kabogo’s tenure, after activists sued the county for demanding land rates without a proper valuation roll.
It was adopted in 2018 under former Governor Ferdinand Waititu to address inconsistent rating systems inherited from eight defunct local authorities. The previous system led to confusion over arrears and penalties, with varied base years and a lack of consistent legal notices.
The outdated valuation rolls also exposed the County to legal challenges, necessitating a new valuation system.